What Is SOC 3?
SOC 3 is an attestation report based on the AICPA’s Trust Services Criteria, including security, availability, processing integrity, confidentiality, and privacy. It is derived from a SOC 2 examination but presents a summarized view of the results.
Unlike SOC 2 reports, SOC 3 reports are designed for general distribution and can be shared publicly without restriction.
SOC Levels Explained
Understanding the differences between SOC 1, SOC 2, and SOC 3 reports is critical when determining how to demonstrate assurance to customers, auditors, and stakeholders. Each report serves a distinct purpose, depending on the nature of your services, the type of data you handle, and the expectations of your users.
SOC 1
Focuses on controls relevant to financial reporting. SOC 1 reports are typically used by service organizations whose systems may impact their customers’ financial statements.
SOC 2
Evaluates controls related to the Trust Services Criteria — security, availability, processing integrity, confidentiality, and privacy. SOC 2 reports are commonly used to demonstrate how organizations protect customer data.
SOC 3
Provides a high-level, public-facing summary of a SOC 2 report without detailed testing results. SOC 3 reports are designed for general distribution and marketing purposes.
Why SOC 3 Matters
Organizations often face the challenge of demonstrating security and compliance in environments where sharing detailed audit reports is not practical. Prospective customers, partners, and stakeholders still expect visible assurance.
SOC 3 addresses this need by providing a publicly shareable report that confirms an independent assessment has been performed. However, because it is based on a SOC 2 examination, achieving SOC 3 requires the same level of underlying control maturity and audit readiness.
SOC 3 Readiness & Advisory Services
Many organizations pursue SOC 3 as a way to communicate trust externally — but underestimate the dependency on SOC 2 readiness and the importance of aligning messaging with actual control outcomes.
RS Assurance & Advisory provides SOC 3 readiness and advisory services — not the examination.
SOC 2 Alignment & Strategy
We help determine whether your organization is positioned for SOC 3 by evaluating SOC 2 readiness and aligning your reporting strategy with business and customer needs.
Control & Documentation Readiness
We support the alignment of controls, policies, and documentation to ensure they meet Trust Services Criteria requirements and can support both SOC 2 and SOC 3 reporting.
Readiness & Reporting Preparation
We guide organizations through readiness activities and help prepare for SOC 2 examinations, which form the basis for SOC 3 reporting, ensuring outcomes can be effectively communicated to a broader audience.
All services are advisory in nature and designed to prepare organizations for independent SOC examinations while preserving auditor independence. Our approach prioritizes aligning assurance outcomes with how organizations communicate trust to the market.
We most commonly support SaaS, cloud, and technology organizations that want to publicly demonstrate their security posture while maintaining control over sensitive information.
For additional insights, explore our related resources:
[What Is a SOC 3 Report?]
[SOC 2 vs SOC 3: Key Differences]
[How to Prepare for SOC Reporting]
[Using SOC Reports in Sales and Due Diligence]
Why Organizations Choose RSAA
AICPA & SOC Expertise
We bring experience with SOC reporting and Trust Services Criteria, ensuring alignment with auditor expectations and reporting requirements.
Senior-Level Guidance
Engagements are led by experienced CPAs and cybersecurity professionals who understand both audit processes and market expectations.
Practical, Risk-Based Approach
We help ensure your SOC reporting reflects meaningful, defensible controls while supporting business objectives.
Clarify Your SOC Reporting Strategy
If your organization is considering SOC 3 reporting, RS Assurance & Advisory can help you determine readiness, align SOC 2 efforts, and prepare for a successful and effective reporting outcome.